JUDGMENT

Harjit Singh Bedi, J. —

1. PW-1 Sudarshan and PW-2 Bhargave, two brothers, were running the Varsha Provision Store, Bijapur situated near the Government Maternity Hospital since the year 1989 after having obtained a license in the name of PW-2. The accused- appellant Narayana who was working as a Commercial Tax Inspector came to the shop in early December 1994 and enquired from PW-1 and PW-2 as to why they were not paying sales tax. PW-1 told him that as the sale in the shop was less than Rupees one lakh, no sales tax was payable. The appellant, however, told the two brothers that they should pay a sum of Rs.2000/- on Diwali as was being paid by others failing which he would issue a notice that the accounts maintained by them were not accurate and that the shop would be seized and they would be penalized. This threat was repeated by the appellant on two different occasions thereafter. On the 4th January, 1994, the appellant came to the shop at around 10:00 a.m. and again demanded the payment. PW-1, however, refused to pay as the sales tax was not leviable. The appellant, however, told him that if a sum of Rs.1500/- was not paid within two or three days they would suffer on